AN ACT TO REMOVE CERTAIN DESCRIBED PROPERTY FROM THE CORPORATE LIMITS OF THE TOWN OF SPRUCE PINE AND FROM THE TOWN OF WEAVERVILLE.
Removes the described parcel from the corporate limits of the Town of Spruce Pine. Provides a savings clause for liens held by the Town for outstanding property taxes or special assessments. Effective June 30, 2021. Specifies that property in the territory described as of January 1, 2021, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2021.
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